Focus Learning Academy of Northern Columbus (EIN 431962223) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

Cynthia Mercer

Phone

6145470920

Tax Period

2022-07-01 to 2023-06-30

Focus Learning Academy of Northern Columbus, founded in 2002, is a community nonprofit in the Education sector that reported $9.9M in total revenue in fiscal year 2022. Expenses of $11.0M exceeded revenue, resulting in a 11% operating deficit.

Mission

Provide K-8 education in a charter school.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $9,915,325

Investment Income $0

Other Revenue $0

TOTAL REVENUE $9,915,325

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,003,000

Fundraising Expenses $0

Program Expenses $10,832,910

Other Expenses $6,037,343

TOTAL EXPENSES $11,040,343

Year-over-Year Comparison

	2022	2021	Change
Revenue	$9,915,325	$10,309,435	0.0%
Expenses	$11,040,343	$9,322,977	+0.2%
Net Income	$-1,125,018	$986,458	-2.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

132

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$108,000

Total Directors

$16,625

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Aden Mohamed	Board President	1.00	Director	$3,125	$0	$3,125
Abdikhayr Soofe	Board Member	1.00	Director	$3,125	$0	$3,125
Russell Flickenger	Board Member	1.00	Director	$0	$0	$0
Mohamed Hassan	Board Member	1.00	Director	$1,875	$0	$1,875
Abdifatah Abdi	Board Member	1.00	Director	$3,125	$0	$3,125
Yasir Ali	Board Member	1.00	Director	$3,125	$0	$3,125
Abdul Qadir Moalim Mahmoud	Board Member	1.00	Director	$2,250	$0	$2,250
Abdirizak Farah	Superintendent	40.00	Officer	$108,000	$0	$108,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$9,915,325	$11,040,343	$12,188,137	$-1,125,018
2022	$10,309,435	$9,322,977	$13,507,764	$986,458
2021	$10,294,417	$9,326,052	$4,955,005	$968,365
2020	$6,695,321	$6,678,725	$3,703,507	$16,596
2019	$5,340,834	$5,358,596	$3,019,696	$-17,762
2018	$5,030,144	$3,802,669	$3,094,212	$1,227,475

Focus Learning Academy of Northern Columbus